This is your employment contract <a href=" http://teachersuzy.com/reports-writing/#deployment ">essays to write</a> "At this point people have thrown up their hands," frustrated by the lack of guidance despite the looming deadline, said Laurie Hatten-Boyd, a principal at Big Four accounting firm KPMG LLP. Treasury officials will need to consider postponing the penalties if they do not produce guidance before the end of July, she said.